Research and insights

Published research, policy analysis and practical context for cross-border tax questions.

Page 169 of 350 · 6999 published records

• Ecosystem Services Payments: What UK Landowners and Developers Need to Know — New HMRC guidance clarifies how payments for ecosystem services—such as carbon credits, biodiversity gains, and nutrient credits—will be taxed. Landowners and developers alike should pay attention to income vs capital distinctions.
• Navigating Taxpayer-Agent Relations: New Registration Rules for UK Tax Advisers — As of 18 May 2026, all tax advisers interacting with HMRC on behalf of clients must register under a unified digital system. Understanding the steps—and its timing—is crucial to stay compliant.
• Maximizing Health Savings Accounts under the New OBBBA Rules — Changes under the One, Big, Beautiful Bill have expanded HSA eligibility and flexibility—explore how remote care, bronze/catastrophic plans, and direct primary care can now enhance your savings and tax options.
• Understanding Eligible Scholarship Contributions: How States Are Opting in to the FSTC Program — The Federal Scholarship Tax Credit (Section 25F) under OBBBA enables qualified federal credits for contributions to Scholarship Granting Organizations—but only if your state opts in. Learn which states have joined and how to claim.
• Planning for the Remittance Transfer Tax: What Senders & Providers Need to Know — The new 1% remittance transfer tax under the One, Big, Beautiful Bill changes how cross-border cash transfers are taxed—here’s a guide for both senders and remittance service providers to navigate the rules.
• Entity Setup Insights: Choosing the Right Business Structure in Canada’s Evolving Landscape — With the recent budget-based changes in Canadian jurisdictions, companies need to rethink their entity structure to optimize tax credits, investment funds, and provincial benefits.
• Preparing for UK’s New Mandatory Tax Adviser Registration — UK tax advisers now face a new requirement from May 2026: mandatory registration with HMRC. Here’s what firms and individual advisers need to know to stay compliant.
• How Gig Economy Workers Can Maximize Deductions Under U.S. OBBB Law — Under the One, Big, Beautiful Bill (OBBB), gig workers can now claim substantial new deductions and deductions—here’s how to make the most of them in 2026.
• Navigating Australia’s New Cost-of-Living Tax Cuts: What Workers Should Know — Major tax cuts announced in the 2026-27 Budget give relief to workers, but knowing the timings and eligibility is crucial in planning finances wisely.
• Preparing for Payday Super: Employer’s Checklist Before 1 July 2026 — Australia’s new ‘Payday Super’ rules change how and when employers pay super. Here’s what employers need to do now to avoid compliance issues.
• How Australia’s Division 296 Tax Changes Superannuation for High-Balance Individuals — From 1 July 2026, individuals with more than $3 million in super balances will face a new tax on super earnings — we break down what it is, who it affects and how to plan.
• Digital Nomads & UK LLCs: Residency, Entity Setup & Tax Risks — UK digital nomads must get entity structure and residency rules right: this article walks through how UK limited companies work for nomads, when UK tax applies, and how to avoid pitfalls.
• Summer VAT Relief & Mileage Rate Rise: What Businesses & Individuals Should Do — The UK’s summer 2026 tax changes offer VAT reliefs on days-out and a mileage rate increase—critical for businesses and self-employed travellers alike.
• Mastering UK’s ‘Making Tax Digital’ Roll-out: What Sole Traders & Landlords Must Know — From April 2026 the UK is overhauling how sole traders and landlords report their income—this article breaks down what’s changed, what deadlines matter, and how to stay compliant without stress.
• Strengthening Defenses: IRS’ New Fraud Framework After Identity Theft Surge — In response to rising identity theft and payroll data breaches, the IRS and partners introduce a new Security Summit framework focused on fraud prevention at every stage of the tax filing process.
• Navigating Compliance: Excess Compensation Rules for Tax-Exempt Organizations under Section 4960 — Under the OBBB, tax-exempt organizations now face broader rules on executive pay; this article helps them understand, comply, and avoid surprises under Section 4960.
• Maximizing Your Wealth Under the One, Big, Beautiful Bill: Trump Accounts and Senior Deductions — A deep dive into two major new tax-advantaged opportunities under OBBB—Trump Accounts for children and enhanced deductions for seniors—and how to put them to work for your family.
• IRS Relief for Disaster-Impacted Taxpayers in Southeast Georgia: Extension & Filing Tips — The IRS has postponed many tax deadlines to **August 20, 2026**, for individuals and businesses in parts of Southeast Georgia struck by wildfires and storms: vital relief and compliance action steps for those affected.
• Canada’s Middle-Class Tax Cut & Top-Up Credit: How They Affect Your Income and Credits — Canada has reduced its first federal tax rate to **14%** for 2026 and introduced a Top-Up Credit for non-refundable tax credits over that threshold—vital for individuals and professionals globally advising Canadians.
• HMRC’s New Mandatory Registration for Paid Tax Advisers: What Global Practitioners Need to Know — A sweeping UK reform requires any paid adviser who interacts with HMRC on behalf of a client to register under the Modernising and Mandating Tax Adviser Registration (MMTAR) scheme starting from May 18, 2026—key reading for advisers operating internationally.